Dear Students,Welcome to the Symbiosis Center for Distance Learning(SCDL) blog. We are destined to help you those students of SCDL who are doing post graduate diplomas in management from Symbiosis Center for Distance Learning SCDL Pune. Here they can find solved assignments, exam related informations and guidance.Soon It will contain assignments for PGDBA, PGDIM, PGDHRM, PGDIB, PGDIT.

True/FalseQuestionThe accounting records serve as the major source of cost data.Correct AnswerTrue

Multiple Choice Multiple AnswerQuestionTo gather costs means to do the following actions to support the costing of the activities :-Correct AnswerTo capture , To construct , To synthesize the correct cost figures

Select The BlankQuestionIf firms have same technology ________ makes the difference i.e. firms become more productive .Correct AnswerSolid human resource team

Select The BlankQuestionIn many companies, there is no formal record of________.Correct AnswerInvestment in employees

True/FalseQuestionThe activity model is normally created by an activity Accountant.Correct AnswerFalse

True/FalseQuestionThe chance of bankruptcy is small when the leverage of a firm is small.Correct AnswerTrue

Select The BlankQuestionThe total cost of the activity model allocated by the applied activity drivers to the output of the activity model is called________.Correct AnswerThe cost of the output

Multiple Choice Single AnswerQuestionWhen a company has resorted to buyback of its shares it cannot make a further issue of the same kind of securities within a period of how many months?Correct Answer6 months

Multiple Choice Single AnswerQuestionThe bottom line of ABC Process is :-Correct AnswerTo achieve a better method of doing the right business pf the organisation

Select The BlankQuestionThe most popular kind of dividend policy is one that pays a ________.Correct AnswerRegular, steady dividend

Earning per shareAcquisition is considered to be a function of the impact of the merger on the EPS

Book valueDivide net worth by the number of equity shares outstanding

Appraisal valueProvides a list of the reasonableness of results obtained through methods base upon the going concern concept

Market valueIndicate the consensus of the investors

Select The BlankQuestionIn the reproduction value method of valuation, the value of assets is taken to be on the basis of ________Correct AnswerReplacement cost

Select The BlankQuestionThe advantage of ________ is that the company is not required to wait for the payment by the bill issuer.Correct AnswerBill discountingMultiple Choice Single AnswerQuestionIn a growth firm, internal rate is :-Correct AnswerMore than opportunity

Multiple Choice Multiple AnswerQuestionShortage costs are mainly in the form of :-Correct AnswerDisruption in production schedule , Loss of sales , Loss of customer goodwill

Multiple Choice Multiple AnswerQuestionShortcomings of accounting numbers consist of the following :-Correct AnswerFirms use different kind of accounting methods , Business risk and financial risk do not have any influence on accounting numbers

Multiple Choice Single AnswerQuestionFirms which have marked seasonality in their operations usually have :-Correct AnswerHighly fluctuating working capital requirement

Multiple Choice Single AnswerQuestionDecrease in leverage results in increasing the :-Correct AnswerOverall cost of capital

Select The BlankQuestionSegment expense includes ________.Correct AnswerThe relevant portion of enterprise revenue that can be allocated on a reasonable basis to a segment

Multiple Choice Single AnswerQuestionthe amount of working capital required to meet long term, minimum needs is called :-Correct AnswerPermanent working capital

Select The BlankQuestionThe costs should be gathered & allocated within the organisation at the ________ structural layer.Correct AnswerLowest possible

Multiple Choice Multiple AnswerQuestionThe acquiring firm for any M & A will require data about the target firm which will include :-Correct AnswerQuality of management , Production capabilities , Profitability

Multiple Choice Single AnswerQuestionThe Public announcement of share buy back has to be made at least :-Correct Answer7 Days prior to the commencement of buy back

Multiple Choice Multiple AnswerQuestionIt is the activity accountant's job to do the following for the existing organisational structure :-Correct AnswerTo define the costs , To refine the costs , To document the costs

Select The BlankQuestionThe amount to be invested by any single investor in a commercial paper shall not be less than Rs. ________.Correct Answer25 lacs

True/FalseQuestionA change in the method of depreciation is treated as a change in an accounting policy and is disclosed accordingly.Correct AnswerTrue

Multiple Choice Single AnswerQuestionThe development aspect of training in firms focus on :-Correct AnswerPromotion to higher job levels

Multiple Choice Multiple AnswerQuestionThe main assumptions for stock repurchase models are as follows :-Correct AnswerThe market is efficient , There is perfect competition in the securities market

Multiple Choice Single AnswerQuestionAS 17 is mandatory for all commercial, industrial & business reporting enterprises whose turnover for the accounting period :-Correct AnswerExceeds 50 crores

Select The BlankQuestionIf the segment result of a segment includes interest or dividend income its segment assets will not include ________.Correct AnswerPayables

Select The BlankQuestionEconomies of scale arises with increase in volume of production leading to________.Correct AnswerReduction in the cost of production

Multiple Choice Single AnswerQuestionWhen a change in the method of depreciation is made :-Correct AnswerDepreciation is recalculated in accordance with the new method

Multiple Choice Multiple AnswerQuestionOne of the advantages of trade credit is its flexibility i.e. the firm does not :-Correct AnswerHave to sign a note , Pledge collateral , Adhere to strict payment schedule

Select The BlankQuestionDepreciation is ________ of an asset.Correct AnswerLoss of value

Select The BlankQuestionThere is a ________ relationship between the number of employees & the use of operating supplies.Correct AnswerNatural

Multiple Choice Single AnswerQuestionIf a firm opts for restrictive policy then the investments in current assets is :-Correct AnswerLow

Multiple Choice Single AnswerQuestionWhen the seller asks for the payment before making the delivery in order to avoid all risks it is known asCorrect AnswerCash before delivery

True/FalseQuestionAn activity model is a tool to assist in understanding & defining the organisation.Correct AnswerTrue

True/FalseQuestionIt is possible to place a single value for the acquired firm.Correct AnswerFalse

Multiple Choice Multiple AnswerQuestionIn the disclosures in financial statements, there are significant restrictions on :-Correct AnswerThe right of ownership , Realisability of investments , The remittance of income & proceeds of disposal

Multiple Choice Single AnswerQuestionThe depreciable assets are assets which are expected to be used :-Correct AnswerDuring more than 1 accounting period

True/FalseQuestionShort term financing is meant for funding working capital of a company.Correct AnswerTrue

Multiple Choice Multiple AnswerQuestionThe existence of significant influence by an investor is usually evidenced in the following ways :-Correct AnswerParticipation in policy making processes , Material transactions between the investor & the investee , Interchange of managerial personnel

Unsecured loansForm of debt not backed by the pledge of specific assets

Line of creditDoes not constitute any legal commitments on the part of the bank

Revolving credit agreementsWhile the commitment is in force the bank must extend credit whenever the borrower wishes to borrow

Transaction loanThe cash flow ability of the borrower to pay the loan is usually of paramount importance

Multiple Choice Multiple AnswerQuestionThe financial managers of a company consume a great deal of their time in activities like :-Correct AnswerMonitoring the investment in inventories , Negotiating favourable credit terms , Administrating Accounts receivables

True/FalseQuestionDividends increase the current returns for shareholders.Correct AnswerTrue

True/FalseQuestionBook value is based on the balance sheet value of owner's equity.Correct AnswerTrue

Select The BlankQuestionthe commercial paper may be issued in the multiples of ________.Correct Answer5 lakhs

Select The BlankQuestionIn presenting the reconciliation segment result should be reconciled to ________.Correct AnswerEnterprise net profit or loss

Multiple Choice Single AnswerQuestionAny addition or extension to an existing asset which retains a separate identify & is capable of being used after the existing asset is disposed of :-Correct AnswerIs depreciated independently

Multiple Choice Single AnswerQuestionIn value of assets approach the value of which of the following should be deducted to calculate the net assets available to the equity shareholders :-Correct AnswerOutstanding preference shares

Multiple Choice Single AnswerQuestionWhat is a very important factor in any kind of merger?Correct AnswerExchange ratio

Multiple Choice Single AnswerQuestionWhen the working capital is less than its peak level :-Correct AnswerThe surplus is invested in liquid assets

True/FalseQuestionBaumul`s Model is similar to EOQ model in inventory management.Correct AnswerTrue

True/FalseQuestionSometimes the mechanisms may appear to be inputs for an activity.Correct AnswerTrue